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September 2004
Status of Pending Deferred Compensation and COLI Legislation 9/30/04
Status of Pending Deferred Compensation and COLI Legislation 9/29/04
Bases in Certain Deferred Annuity Contracts Held at Death Equal Date of Death Values 9/29/04
IRS Releases Updated Identification of Listed Transactions for Tax Shelter Purposes 9/28/04
IRS Proposes Regulations on GRAT Valuation Issues 9/27/04
Insurance Contract Valuation Update 9/27/04
Rep. Emanuel Testimony on Corporate Owned Life Insurance & Rep. McCrery Response 9/24/04
General Estate & Gift Tax Developments: July 2004 9/24/04
Rep. Emanuel Expected to Testify on Corporate Owned Life Insurance 9/22/04
Status of Pending Deferred Compensation and COLI Legislation 9/17/04
IRS Announces Overhaul of The Determination Letter Program for Qualified Retirement Plans 9-16-04
New Save Harbors for Use of The 1980 and 2001 CSO Tables 9/14/04
New Generation Skipping Transfer Tax Proposed Regulations Can Have Consequences For Life Insurance Trusts 9/13/04
IRS Provides Transition Rule for Taxation of Income Received By Non-Resident Aliens and Residents of Puerto Rico From Foreign Life Insurance and Annuity Contracts 9/7/04
Tax Reform Potentially on Future Agenda 9/7/04
General Estate and Gift Tax Developments: June 2004 9/7/04
More Securities Law Reporting For Compensation Arrangements 9/3/04
Family Limited Partnership Assets Are Fully Includible in Decedent/Donor’s Gross Estate Under IRC 2036: Estate of Thompson v. Commissioner Affirmed on Appeal 9/2/04
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